Malta Citizenship by Investment

Malta has replaced its former investor-citizenship model with a merit-based naturalisation route that still delivers EU citizenship, but with no published fixed investment price tag.

Malta Citizenship by Investment flag

Program overview

Status
Active
Established
2025
Processing Time
12-18 months
Visa-Free Countries
185+
E-2 Visa Eligible
Yes
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Key benefits

E-2 Treaty Visa eligible
Remittance-basis taxation for non-domiciled residents
Visa-free access to EU (free movement), Schengen, UK, US

Family inclusion

Spouse
Dependent children up to age 29
Parents

Program details

Following an EU Court of Justice ruling ordering Malta to terminate its citizenship for investment scheme, Malta amended its citizenship framework in 2025 and introduced a merit-based naturalisation pathway aimed at individuals who can demonstrate exceptional services or merit tied to Malta's national interest.

Unlike classic CBI programs, the merit-based route is not a published menu of donations or real estate thresholds. The regulations focus on eligibility, due diligence, and a structured process including a proposal stage and formal application, alongside practical requirements such as maintaining adequate residential property in Malta and evidence of residence before applying.

A successful applicant ultimately receives Maltese citizenship, which is EU citizenship and brings full EU free-movement rights. The Maltese passport is consistently ranked in the top global tier for mobility, with approximately 185 visa-free or visa-on-arrival destinations. Processing time is not fixed in the legislation; market guidance commonly cites roughly 12 to 18 months, noting that the required pre-application residence period effectively sets a floor.

Due diligence is positioned as a central pillar of the post-2025 framework. Eligible family members can typically be included (spouse and dependants), with adult children up to age 29 and older dependent parents subject to specific conditions.

Tax situation

Default Rates

Eligibility
Any resident
Duration
Indefinite
Income Tax
0-35%
Foreign Income
Remittance basis
Capital Gains
35% / 8%
Dividends
None
Wealth Tax
None
Inheritance Tax
None

IP Box Regime

Eligibility
Residency
Duration
Indefinite
Income Tax
1.75% effective
Foreign Income
Partially exempt
Capital Gains
95% deduction
Dividends
Standard Malta rates
Wealth Tax
None
Inheritance Tax
None
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Highly Qualified Persons (HQP) Rules

Eligibility
Residency
Duration
5 years
Income Tax
15% flat
Foreign Income
Taxed
Capital Gains
N/A
Dividends
N/A
Wealth Tax
None
Inheritance Tax
None
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Retirement Programme (MRP)

Eligibility
Residency
Duration
Indefinite
Income Tax
15% flat
Foreign Income
Remittance basis
Capital Gains
0%
Dividends
0%
Wealth Tax
None
Inheritance Tax
None
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Interested in Malta Citizenship by Investment?

Our advisors can guide you through the application process and help you evaluate if this program fits your goals.

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ECJ Ruling on Malta CBI

EUR-Lex Court Judgment C-181/23·Last checked: 16/01/26

Merit-Based Naturalisation Regulations

Malta Parliament Legal Notice 159/2025·Last checked: 16/01/26

2025 Citizenship Act Amendments

Aġenzija Komunità Malta·Last checked: 16/01/26

Expert guidance

Secure your second citizenship

Our advisors guide you through investment requirements, due diligence, and the full application process.

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